Foreign investors’ interests and corporate tax avoidance: evidence from an emerging economy

• Main Authors: Salihu, Ibrahim Aramide, Annuar, Hairul Azlan, Sheikh Obid, Siti Normala
• Format: Article
• Language: English; English
• Published: Elsevier 2015
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/42902/1/JCAE_-_Foreign_Investors%27_Interests_and_Corporate_Tax_Avoidance.pdf; http://irep.iium.edu.my/42902/4/42902_Foreign%20investors%E2%80%99%20interests%20and%20corporate_SCOPUS.pdf; http://irep.iium.edu.my/42902/; http://www.sciencedirect.com/science/journal/18155669

Foreign investment inflows into developing countries has become a cause for concern, as the opportunity for profit shifting across their various operating outlets has made multinational companies tax avoidant in host countries. Thus, this study examines the tax impact of foreign investors’ intere...